If your game shoots the player directly into the action, bypassing the usual “new game / settings” screen, that can be a cool experience. But if you do this, make sure the Escape key or start button brings up the settings menu immediately, and that all relevant settings (graphics, volume, keybinds, …) are available.
It doesn’t matter how cool or intuitive your tutorial is - some players will have screen tearing and need v-sync, while others will be suffering until you let them set keybinds or invert the mouse Y axis. There are often good reasons to disable various user inputs, but there’s never a good reason to disable the settings menu.
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